Archive

  • ESAs welcome ESRS but call on Commission for improvements

    27 January 2023

    The European Supervisory Authorities (ESAs) have issued their respective opinion on the ESRS calling on the European Commission to make some amendments,...

  • Comment: Cover this "double" materiality which I may not behold

    24 January 2023

    Or salsa dancing with Sue Lloyd - part two

  • Largest French companies hope for EC adjustments to draft ESRS

    23 January 2023

    The French Association of Private Enterprises (AFEP) is hopeful it will make some adjustments to address legal issues and usefulness of the information

  • Commercially sensitive opportunities exempt from ISSB disclosures

    20 January 2023

    ISSB voted to allow companies not to disclose commercially sensitive information if not already publicly available

  • ISSB offers reporting relief for Scope 1 and 2 disclosures

    19 January 2023

    Companies can use information from different reporting periods if it comes from their value chain

  • ISSB disclosures to refer to most recent climate agreement

    19 January 2023

    Companies will have to disclose how latest international agreement has informed climate targets

  • SMEs' sustainability reporting North Star - and another acronym!

    18 January 2023

    This year the ISSB and EFRAG are expected to work on standards for SMEs, in doing so they might want to look North

  • GRI pushing for aligned standards

    12 January 2023

    Harold Pauwels, director of standards, tells Corporate Disclosures how GRI has been working with standard-setters to maximise alignment